Ainsley Corporation has four operating divisions. The budgeted revenues and expenses for each division for 2017 follows: (Click to view the results of each division.) year. Read the Requirement 1. Calculate the increase or decrease in operating income if Ainsley closes division A. Begin by calculating Division A's contribution margin. Now, calculate the fixed costs that will be saved by closing division A. Requirement 2. Calculate the increase or decrease in operating income if Ainsley closes division B. Begin by calculating division B's contribution margin. Now, calculate the fixed costs that will be saved by closing division B. Requirement 3. What other factors should the top management of Ainsley consider before making a decision? A. Management should consider the impact on the morale of the remaining employees if the division(s) are closed. B. Management should consider the role that the divisions' product line plays relative to other product lines. C. Both of the above. Ainsley Corporation has four operating divisions. The budgeted revenues and expenses for each division for 2017 follows: (Click to view the results of each division.) year. Read the Requirement 1. Calculate the increase or decrease in operating income if Ainsley closes division A. Begin by calculating Division A's contribution margin. Now, calculate the fixed costs that will be saved by closing division A. Requirement 2. Calculate the increase or decrease in operating income if Ainsley closes division B. Begin by calculating division B's contribution margin. Now, calculate the fixed costs that will be saved by closing division B. Requirement 3. What other factors should the top management of Ainsley consider before making a decision? A. Management should consider the impact on the morale of the remaining employees if the division(s) are closed. B. Management should consider the role that the divisions' product line plays relative to other product lines. C. Both of the above